Civic Intelligence

Aguilas

990 • Fiscal year 2021 • EIN 94-3207987

Jan 01, 2021 to Dec 31, 2021 • Filed on Oct 13, 2022

2261 Market Street 496San Francisco, CA 94114

(415) 558-8403

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.61x

Higher debt load relative to assets than 89% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

61st percentile

0.08x

Higher debt load relative to revenue than 61% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

96th percentile

$186,378

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 24.5% of source-year revenue.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

1st percentile

-64%

Faster asset growth than 1% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

66th percentile

34%

Faster revenue growth than 66% of similar nonprofits.

2021 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Assets

Down

$98,921

Down $173,149 (-64%) from 2020

Net Assets

Down

$38,402

Down $130,717 (-77%) from 2020

Liabilities

Down

$60,519

Down $42,432 (-41%) from 2020

Revenue

Up

$759,800

Up $193,765 (+34%) from 2020

Expenses

Up

$890,517

Up $313,975 (+54%) from 2020

Net Income

Down

-$130,717

Down $120,210 (-1144%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$300K$200K$100K$0-$100KAssets 2011: $143,687Liabilities 2011: $37,864Net Assets 2011: $105,8232011Assets 2012: $144,620Liabilities 2012: $66,241Net Assets 2012: $78,3792012Assets 2013: $167,967Liabilities 2013: $43,640Net Assets 2013: $124,3272013Assets 2014: $160,866Liabilities 2014: $23,760Net Assets 2014: $137,1062014Assets 2015: $161,306Liabilities 2015: $34,971Net Assets 2015: $126,3352015Assets 2016: $169,998Liabilities 2016: $20,730Net Assets 2016: $149,2682016Assets 2017: $237,980Liabilities 2017: $74,527Net Assets 2017: $163,4532017Assets 2018: $211,701Liabilities 2018: $44,394Net Assets 2018: $167,3072018Assets 2019: $217,527Liabilities 2019: $39,400Net Assets 2019: $178,1272019Assets 2020: $272,070Liabilities 2020: $102,951Net Assets 2020: $169,1192020Assets 2021: $98,921Liabilities 2021: $60,519Net Assets 2021: $38,4022021Assets 2022: $29,466Liabilities 2022: $102,714Net Assets 2022: -$73,2482022Assets 2023: $47,139Liabilities 2023: $87,424Net Assets 2023: -$40,2852023Assets 2024: $66,495Liabilities 2024: $26,043Net Assets 2024: $40,4522024

Highlighted filing

2021

Assets$98,921
Liabilities$60,519
Net Assets$38,402

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KRevenue 2011: $363,928Expenses 2011: $306,389Net Income 2011: $57,5392011Revenue 2012: $362,827Expenses 2012: $389,246Net Income 2012: -$26,4192012Revenue 2013: $438,705Expenses 2013: $392,114Net Income 2013: $46,5912013Revenue 2014: $392,552Expenses 2014: $376,327Net Income 2014: $16,2252014Revenue 2015: $377,940Expenses 2015: $386,753Net Income 2015: -$8,8132015Revenue 2016: $401,190Expenses 2016: $379,399Net Income 2016: $21,7912016Revenue 2017: $391,733Expenses 2017: $377,548Net Income 2017: $14,1852017Revenue 2018: $399,287Expenses 2018: $388,917Net Income 2018: $10,3702018Revenue 2019: $417,779Expenses 2019: $412,718Net Income 2019: $5,0612019Revenue 2020: $566,035Expenses 2020: $576,542Net Income 2020: -$10,5072020Revenue 2021: $759,800Expenses 2021: $890,517Net Income 2021: -$130,7172021Revenue 2022: $793,764Expenses 2022: $907,249Net Income 2022: -$113,4852022Revenue 2023: $628,815Expenses 2023: $595,852Net Income 2023: $32,9632023Revenue 2024: $333,217Expenses 2024: $252,423Net Income 2024: $80,7942024

Highlighted filing

2021

Revenue$759,800
Expenses$890,517
Net Income-$130,717
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Oct 13, 2022
Return Version
2021v4.0
Gross Receipts
$759,800
Mission and Program Overview

Mission

NONE

Aguilas was formed to address the various needs of the gay latino community in the san francisco bay area and manages an hiv prevention program.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$219,030--
Cash and Non-Interest-Bearing Accounts$29,212$75,316▲ $46,104
Land, Buildings, and Equipment, Net$14,782$14,559▼ $223
Prepaid Expenses and Deferred Charges$5,180$5,180→ $0
Savings and Temporary Cash Investments$806$806→ $0
Total Assets$272,070$98,921▼ $173,149
Other Assets Total$3,060$3,060→ $0
Liabilities
Other Liabilities$41,971--
Unsecured Notes Loans Payable$39,100$38,002▼ $1,098
Accounts Payable and Accrued Expenses$21,880$22,517▲ $637
Total Liabilities$102,951$60,519▼ $42,432
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$169,119$38,402▼ $130,717
Total Net Assets Fund Balance$169,119$38,402▼ $130,717
Total Liabilities and Net Assets / Fund Balance$272,070$98,921▼ $173,149

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$14,559$54,916$69,475
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eduardo Morales PhdExecutive DiFT$170,900$15,478$186,378
Eduardo Morales PhdExecutive Director-$170,900$15,478$186,378
Renato TalhadasProgram DireFT$126,465-$126,465

Board Members and Trustees

NameTitle
Gregory RojasBoard Member
Leandro GonzalezBoard Member
Michael RodriguezBoard Member
Steve IbarraBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$759,274
Program Service Revenue
$0
Investment Income
$284
Other Revenue
$242
All Other Contributions
$93,562
Change in Net Assets
$-130,717
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$675,973
Other Expenses$214,544
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$345,102$51,567-$396,669
Current Officers, Directors, Trustees, and Key Employees$162,149$24,229-$186,378
Occupancy$43,017$4,780-$47,797
Other Employee Benefits$41,394$6,185-$47,579
Payroll Taxes$37,693$5,632-$43,325
Office Expenses$21,417$4,079-$25,496
Conferences and Meetings$19,694--$19,694
All Other Expenses$13,355$2,000-$15,355
Fees for Services Accounting$7,941$1,985-$9,926
Insurance$7,030$781-$7,811
Fees for Services Other-$6,521-$6,521
Other Expenses$6,500$8,215-$6,500
Information Technology$5,557$618-$6,175
Travel$2,947$2,948-$5,895
Depreciation Depletion$2,635$294-$2,929
Pension Plan Contributions$1,759$263-$2,022
Advertising$181--$181
Total Functional Expenses$770,420$120,097$0$890,517
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

The tax returns are prepared by the accountant and reviewed prior to filing.

Form 990, Page 6, Part VI, Line 12C

Reported in the board of director's meetings.

Form 990, Page 6, Part VI, Line 15A

Use comparable salaries for qualifications, experience and job responsibilities.

Form 990, Page 6, Part VI, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Aguilas
EIN
94-3207987
Phone
4155588403
Address
2261 MARKET STREET 496, SAN FRANCISCO, CA 94114

Signing Officer

Name
Eduardo Morales Phd
Title
Executive Director
Signed
2022-10-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Eduardo Morales Phd
Formed
1994
Legal Domicile
CA
Voting Board Members
3
Independent Board Members
3
Employees
13
Volunteers
30

Preparer

Firm
Grant Bennett Associates
Address
10850 GOLD CENTER DR STE 260, RANCHO CORDOVA, CA 95670-5143
Preparer
Michael R Marucheau
Phone
9169225109
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

OTHER EXPENSES

Raw XML Appendix390 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0395829
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0386317
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02515055
IRS990ScheduleA/TotalSupportAmt02526056
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt0295
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt0295
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt014559
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054916
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt069475
IRS990ScheduleD/TotalBookValueLandBuildingsAmt014559
IRS990ScheduleJ/AnyNonFixedPaymentsInd0false
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt015478
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0EDUARDO MORALES PHD
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0186378
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE TAX RETURNS ARE PREPARED BY THE ACCOUNTANT AND REVIEWED PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2REPORTED IN THE BOARD OF DIRECTOR'S MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3USE COMPARABLE SALARIES FOR QUALIFICATIONS, EXPERIENCE AND JOB RESPONSIBILITIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0272070
IRS990/TotalAssetsEOYAmt098921
IRS990/TotalAssetsGrp/BOYAmt0272070
IRS990/TotalAssetsGrp/EOYAmt098921
IRS990/TotalCompGreaterThan150KInd0true
IRS990/TotalContributionsAmt0759274
IRS990/TotalEmployeeCnt013
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0120097
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0770420
IRS990/TotalFunctionalExpensesGrp/TotalAmt0890517
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0102951
IRS990/TotalLiabilitiesEOYAmt060519
IRS990/TotalLiabilitiesGrp/BOYAmt0102951
IRS990/TotalLiabilitiesGrp/EOYAmt060519
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0169119
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt038402
IRS990/TotalOtherCompensationAmt015478
IRS990/TotalProgramServiceExpensesAmt0770420
IRS990/TotalReportableCompFromOrgAmt0297365
IRS990/TotalRevenueGrp/ExclusionAmt0526
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0759800
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0272070
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt098921
IRS990/TravelGrp/ManagementAndGeneralAmt02948
IRS990/TravelGrp/ProgramServicesAmt02947
IRS990/TravelGrp/TotalAmt05895
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt039100
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt038002
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02261 MARKET STREET 496
IRS990/USAddress/CityNm0SAN FRANCISCO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd094114
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0SFAGUILAS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EDUARDO MORALES PHD
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-10-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0AGUILAS
ReturnHeader/Filer/BusinessNameControlTxt0AGUI
ReturnHeader/Filer/EIN0943207987
ReturnHeader/Filer/PhoneNum04155588403
ReturnHeader/Filer/USAddress/AddressLine1Txt02261 MARKET STREET 496
ReturnHeader/Filer/USAddress/CityNm0SAN FRANCISCO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd094114
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0942692073
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0GRANT BENNETT ASSOCIATES
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010850 GOLD CENTER DR STE 260
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RANCHO CORDOVA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0956705143
ReturnHeader/PreparerPersonGrp/PhoneNum09169225109
ReturnHeader/PreparerPersonGrp/PreparationDt02022-10-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL R MARUCHEAU
ReturnHeader/ReturnTs02022-10-24T14:36:20-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0EDUARDO
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0MORALES PHD
ReturnHeader/TaxPeriodBeginDt02021-01-01
ReturnHeader/TaxPeriodEndDt02021-12-31
ReturnHeader/TaxYr02021

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.66$0.26$0.40$3.33$2.52$0.81
2023Detailed filing. Detailed filing data is available for this year.$0.47$0.87$0.40$6.29$5.96$0.33
2022Detailed filing. Detailed filing data is available for this year.$0.29$1.03$0.73$7.94$9.07$1.13
2021Detailed filing. Detailed filing data is available for this year.$0.99$0.61$0.38$7.60$8.91$1.31
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.72$1.03$1.69$5.66$5.77$0.11
2019Detailed filing. Detailed filing data is available for this year.$2.18$0.39$1.78$4.18$4.13$0.05
2018Detailed filing. Detailed filing data is available for this year.$2.12$0.44$1.67$3.99$3.89$0.10
2017Detailed filing. Detailed filing data is available for this year.$2.38$0.75$1.63$3.92$3.78$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.70$0.21$1.49$4.01$3.79$0.22
2015Detailed filing. Detailed filing data is available for this year.$1.61$0.35$1.26$3.78$3.87$0.09
2014Detailed filing. Detailed filing data is available for this year.$1.61$0.24$1.37$3.93$3.76$0.16
2013Detailed filing. Detailed filing data is available for this year.$1.68$0.44$1.24$4.39$3.92$0.47
2012Summary only. Only limited summary data is available for this year.$1.45$0.66$0.78$3.63$3.89$0.26
2011Summary only. Only limited summary data is available for this year.$1.44$0.38$1.06$3.64$3.06$0.58